641.20
MWSTGLTVALIVA
CH
CH
Art. 65 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Grundsätze
MWSTG; 5. Titel: Verfahrensrecht für die Inland- und die Bezugsteuer; 1. Kapitel: Allgemeine Verfahrensbestimmungen
Art. 65 MWSTG · Grundsätze
Die ESTV ist für die Erhebung und den Einzug der Inland- und der Bezugsteuer zuständig.
Für eine gesetzeskonforme Erhebung und den gesetzeskonformen Einzug der Steuer erlässt die ESTV alle erforderlichen Verfügungen, deren Erlass nicht ausdrücklich einer andern Behörde vorbehalten ist.
Sie veröffentlicht ohne zeitlichen Verzug alle Praxisfestlegungen, die nicht ausschliesslich verwaltungsinternen Charakter haben.
Sämtliche Verwaltungshandlungen sind beförderlich zu vollziehen.
Die steuerpflichtige Person darf durch die Steuererhebung nur soweit belastet werden, als dies für die Durchsetzung dieses Gesetzes zwingend erforderlich ist.
Gerichtsentscheide zu dieser Bestimmung (13)
BGE 151 II 364 (Art. 65 Abs. 3 MWSTG)
Binding VAT ruling survives change in published administrative practice absent explicit revocation before audit period.
Used to distinguish published practice notices from individual binding rulings, supporting the main ground.
A-5500/2024 (Art. 65 Abs. 5 MWSTG)
Sports Tournament Organizer Liable for VAT on Entry Fees
States that the taxpayer may only be burdened by the tax collection to the extent strictly necessary for the enforcement of the VAT law.
A-4097/2022 (Art. 65 Abs. 3 MWSTG)
Taxpayer's Good Faith Reliance on Tax Ruling Upheld Against Subsequent Law Changes
Cited as the obligation of ESTV to publish all practice determinations without delay.
MG180039.L · zh (Art. 65 Abs. 3 MWStG)
Tenant's Claim for Lock Change and VAT Refund Dismissed
Mentioned in relation to practice statements issued by the tax administration.
A-4401/2017 (Art. 65 Abs. 4 MWSTG)
Taxpayer's Undue Delay Claim Dismissed in Tax Ruling Dispute
Cited as a specific provision for the expeditious conduct of administrative actions in VAT matters, relevant for the reasoning on legal delay in point 2.2.1.
A-3574/2013 (Art. 65 cpv. 3 LIVA)
Swiss Branch VAT Status and Service Taxability
Cited regarding the AFC's obligation to inform taxpayers of new practices.
A-6198/2012 (Art. 65 Abs. 5 MWSTG)
Sauna Club Operator Liable for VAT on Sex Work Services, but Tax Assessment Overturned
This provision states that the taxable person may only be burdened by the tax collection to the extent strictly necessary for the enforcement of the law.
A-1564/2006 (Art. 65 des Mehrwertsteuergesetzes vom 2. September 1999 (MWSTG))
VAT on Apartment Buildings: Taxable Supply vs. Self-Consumption
This provision, along with Art. 53 MWSTV, regulated the appeal of decisions from the ESTV to the SRK, establishing the court's jurisdiction for this appeal after the dissolution of the SRK.
A-1425/2006 (Art. 65 des Mehrwertsteuergesetzes vom 2. September 1999 (MWSTG))
Tax Authority's Valuation of Intra-Group Management Services Upheld
This provision was used to establish the jurisdiction of the Federal Administrative Court regarding appeals against decisions of the ESTV.
A-1501/2006 (Art. 65 MWSTG)
Subsidiary VAT Liability for Management Services
This provision, concerning the appeal of decisions from the ESTV to the SRK (and subsequently the Federal Administrative Court), establishes the jurisdiction for hearing the case.
A-1600/2006 (Art. 65 LTVA)
Pub Owner Fails to Rebut VAT Assessment Despite Explanations
This article regulated the appeal period to the Federal Tax Commission for decisions rendered before December 31, 2006.
A-1534/2006 (art. 65 LTVA)
Taxpayer VAT Registration Retroactivity Appeal Granted in Part
This article is cited in the reasoning regarding appeal procedures, but not in the dispositive orders.
A-1341/2006 (Art. 65 des Bundesgesetzes vom 2. September 1999 über die Mehrwertsteuer (MWSTG))
Company Denied Input VAT Deduction on Construction Services Rendered to Partnership
Cited as the law governing appeals against decisions of the ESTV concerning value added tax.